This book provides a comprehensive guide to Indian accounting standards covering in details accounting entries, fair value measurement, presentation and disclosures. It also covers illustrative guide to the first time adoption of Indian accounting standards.

Disclosures of accounting policies and notes to accounts of selected IFRScompliant companies

Fair value measurement

Valuation of unlisted equity shares

Illustrative discussion of voluntary and mandatory exemptions for the first time adoption of Indian accounting standards

Disclosures of interest in other entities

Operating segment disclosures

Related party transactions

Accounting for tangible fixed assets by components

Investment property

Government grant in below market interest rate loan

Accounting for Financial assets and financial liabilities

Discounting of provisions

Translation of foreign operations

Joint arrangements

Application of equity method accounting to joint ventures

Hedge accounting

Impairment of investments in subsidiaries, associates and joint ventures

IFRS carve outs

More Details About Illustrated Guide to Indian Accounting Standards 2015 Edition

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